The data cited on the summary page of the study does not support the conclusion that those units are unoccupied, which I think is the key question here. It does

The data cited on the summary page of the study does not support the conclusion that those units are unoccupied, which I think is the key question here. It does say that 64% do not claim a residential exemption on property tax, but [1] indicates that could just mean those units are rented out since the exemption only applies to owner occupied properties. [1]: https://www.boston.gov/departments/assessing/filing-property-tax-exemption https://www.boston.gov/departments/assessing/filing-property...